Ram Bhagat Chokhani, Shillong V. Deputy Commissioner of Income Tax, Circle-Shillong, Shillong

ITA 215/GTY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6401 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 15-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA MRIDHA JCIT LD
• Assessee Lawyers: JAY PRAKASH GUPTA LD
• Keywords: Competent authority
• Section: 2

Judgement Text

1 ITA NO S . 214 & 215/ GAU/19 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ] I.T.A. NO. 214 /GAU/201 9 ASSESSMENT YEAR: 20 1 5 - 16 I.T.A. NO. 21 5 /GAU/2019 ASSESSMENT YEAR:201 6 - 17 RAM BHAGAT CHOKHANI C/O S.P TEXTILE (MATTRESS HOUSE) POLICE BAZAR, SHILLONG - 793001 (MEGHALAYA) PAN: AB PPC 5874L VS. DY. C.I.T, CIR - SHILLONG O/O THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, AAYKAR BHAWAN, M.G ROAD, SHILLONG - 793 001. APP ELLANT RESPONDENT DATE OF HEARING 18 .0 9 .2020 DATE OF PRONOUNCEMENT 1 8 .0 9 .2020 FOR THE APPELLANT SHRI JAY PRAKASH GUPTA, LD.AR FOR THE RESPONDENT SHRI JAYANTA MRIDHA, JCIT , LD.DR ORDER PER SHRI A.T.VARKEY, JM TH ES E APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE COMMON ORDER OF LD. CIT(A) , SHILLONG DATED 15 - 04 - 2019 FOR THE ASSESSMENT YEAR S 2015 - 16 AND 2016 - 17 . 2. AT THE OUTSET, SHRI JAY PRAKASH GUPTA, LEARNED AUTHORISED REPRESENTATIV E ( IN SHORT, THE LD.AR) OF THE ASSESSEE BROUGHT TO OUR NOTICE THAT THE ASSESSEE HAS OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 (HEREINAFTER, THE SCHEME) AND THE COMPETENT AUTHORITY HAD ISSUED FORM - 5, WHEREIN THE ASSESSEE HAD REMITTED THE TAX AS PER SAID SCHEME . NOW, THE ASSESSEE ) WANTS TO WITHDRAW THE APPEAL S. SHRI JAYANTA MRIDHA, JCIT, LEARNED DEPARTMENTAL REPRESENTATIVE ( IN SHORT, THE LD.DR) DOES NOT HAVE ANY OBJECTION IN WITHDRAWING THE SAME. 2 ITA NO S . 214 & 215/ GAU/19 3 . IN THE LIGHT OF THE AFORESAID DISCUSS ION, WE ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEALS . 4 . IN THE RESULT, BOTH THE APPEAL S OF ASSESSEE ARE DISMISSED AS WITHDRAWN . ORDER IS PRONOUNCED IN THE OPEN COURT ON 18 TH SEPTEMBER, 2020 - SD/ - SD/ - ( D R . A. L. SAINI ) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 8 TH SEPTEMBER , 2020 ** PP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. RESPECTIVE APPELLANT /ASSESSEE 2 RESPONDENT /DEPARTMENT 3. 4. 5. CIT(A), CIT - , DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.